In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.
Lee Squires and Fiona Bantock (Hogan Lovells) examine two recent cases, as well as recent HMRC briefings and the MOSS.
Mark Middleditch (Allen & Overy) provides the monthly round-up of tax developments affecting the City
Richard Collier and Aamer Rafiq (PwC) look at the recent OECD BEPS discussion paper
Dominic Robertson (Slaughter and May) reports on the likely changes needed to group structures in light of BEPS, state aid challenges and the diverted profits tax
William Morris (BIAC) reflects on the lessons learned to date that will contribute to a successful outcome for the BEPS project
HMRC’s chief executive, Lin Homer, sets out the vision for the department for the year ahead
The election is the big event this year, and the outcome is unpredictable. Arguments about tax will feature heavily in the campaign, as David Smith reports
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.